BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0327
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Petitioner
requests a waiver of the penalty and interest on her sales tax account for the
period from XXXXX, through XXXXX.
Petitioner states that she has already paid the $$$$$ tax. This tax payment along with its return was
not filed until XXXXX. The due date was
XXXXX. Accordingly, a $$$$$ penalty for
late filing of the tax return and a $$$$$ penalty for late payment of the tax,
with corresponding interest, was assessed on Petitioner's account. Petitioner states that this is grossly
unfair since it is double the amount Petitioner paid in tax. Petitioner states that these type of
penalties make her question as to whether it is worth it for her to continue in
business. Petitioner also states that
during XXXXX and XXXXX she was separated from her husband, which caused a
financial strain on Petitioner, and that on the limited income she receives
from her business it would be very difficult for her to pay the penalty and
interest amounts.
The
filing of the return and payment of the tax for the period in question was two
months late. The assessment of the
penalties and interest is according to law and is proper. Petitioner has not asserted any facts upon
which to base a claim that her untimely filing and payment were due to
circumstances beyond her control.
DECISION AND ORDER
The
Tax Commission finds that sufficient cause does not exist to waive the penalty
associated with the Petitioner's sales tax for the tax year XXXXX. It is so
ordered.
DATED
this 24 day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis